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Measuring Impact of Reinsurance on Earnings under IFRS 17
following illustration example: For the non-onerous group, the income is derived from current service only: ... well. As per IFRS 17 Paragraph 48 and 49, when a group becomes onerous, changes in FCF related to future ...- Authors: Tianchi (Paul) Zhang, Hui Shan, Wenzhen Wu
- Date: Sep 2023
- Competency: Professional Values; Results-Oriented Solutions; Strategic Insight and Integration
- Publication Name: The Financial Reporter
- Topics: Finance & Investments; Finance & Investments>Capital management - Finance & Investments; Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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IFRS 17 Risk Adjustment – Insights from a Practical Example
IFRS 17 Risk Adjustment – Insights from a Practical Example This article examines ... Adjustment;Value at Risk (VAR);IFRS;Economic Capital;Universal Life;Financial Reporting 6442484501 9/1/2018 12:00:00 ...- Authors: Ryan Kiefer, Darryl Wagner, Hui Shan
- Date: Sep 2018
- Competency: Leadership>Thought leadership; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Economics; Finance & Investments; Financial Reporting & Accounting
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Session 25 - Multi-GAAP Implementation (IFRS 17 & FASB TI) - Synergy in Achieving Smart Compliance
Session 25 - Multi-GAAP Implementation (IFRS 17 & FASB TI) - Synergy in Achieving Smart Compliance ... have international parents or subsidiaries, and report under a multi-GAAP environment will likely have ...- Authors: Hui Shan, Alexandre Lemieux, Darryl Wagner
- Date: Sep 2019
- Competency: External Forces & Industry Knowledge
- Topics: Enterprise Risk Management; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Global Perspectives; Global Perspectives>Multinational companies
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IFRS 17 – a paradigm shift for U.S. actuaries
lapse guarantees, annuitization benefits and other life- contingent living benefits, SOP 03- 1 is the applicable ... analysis under IFRS 17: 1. By assumption drivers—mortality, surrender, premium and expenses. Similar to ...- Authors: Darryl Wagner, Hui Shan
- Date: Jun 2018
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: The Financial Reporter
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
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Profit Levers Under IFRS 17
all, as humans, we rarely make a choice in our life without consciously or subconsciously evaluating ... account, since the granularity of the contract group- ing will surely impact the calculations around ...- Authors: Hui Shan, Darryl Wagner
- Date: Apr 2019
- Competency: External Forces & Industry Knowledge
- Publication Name: The Future Actuary
- Topics: Financial Reporting & Accounting